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master's thesis
SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA
2020. urn:nbn:hr:228:206643
Bobanac, Nevena
University of Split
University Department of Professional Studies

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Bobanac, N. (2020). SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:206643

Bobanac, Nevena. "SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:206643

Bobanac, Nevena. "SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA." Master's thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:206643

Bobanac, N. (2020). 'SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA', Master's thesis, University of Split, accessed 25 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:206643

Bobanac N. SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA [Master's thesis]. Split: University of Split; 2020 [cited 2024 April 25] Available at: https://urn.nsk.hr/urn:nbn:hr:228:206643

N. Bobanac, "SPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA", Master's thesis, University of Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:206643

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Metadata
TitleSPECIFIČNOSTI KOD OBRAČUNA DOPRINOSA KOD DOHOTKA OD NESAMOSTALNOG RADA
Title (english)SPECIFICITIES IN THE CALCULATION OF CONTRIBUTIONS TO INCOME FROM SELF-EMPLOYED WORK
AuthorNevena Bobanac
MentorIvica Mladineo (mentor)
Committee memberDomagoja Buljan Barbača (član povjerenstva)
Committee memberMarko Miletić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2020-07-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Obvezni doprinosi vrsta su izravnih poreza te prema tome ulaze u širem smislu u porezni sustav. Oni su javna davanja državi, te karakteriziraju veliki dio prihoda Republike Hrvatske. Dijelimo ih na doprinose iz plaće, te njih plaća zaposlenik i doprinose na plaću koje plaća poslodavac. Doprinosi iz plaće su obvezno mirovinsko osiguranje na temelju generacijske solidarnosti (I.stup) koje se uplaćuje u Hrvatski zavod za mirovinsko osiguranje i obvezno mirovinsko osiguranje na temelju individualne kapitalizirane štednje (II.stup) koji se uplaćuje u obvezne mirovinske fondove prema odabiru osiguranika, a doprinos na plaću je obvezno zdravstveno osiguranje koje se uplaćuje u Hrvatski zavod za zdravstveno osiguranje. Primicima po osnovi nesamostalnog rada smatraju se svi primici koje poslodavac u naravi ili novcu daje radniku po osnovi radnog odnosa i to prema propisima koji uređuju radni odnos.
Abstract (english)
Mandatory contributions are a type of direct tax and therefore enter the tax system in a broader sense. They are public payments to the state, and characterize a large part of the revenues of the Republic of Croatia. We divide them into salary contributions, and they are paid by the employee and salary contributions paid by the employer. Salary contributions are mandatory pension insurance based on generational solidarity (Pillar I) paid into the Croatian Pension Insurance Institute and mandatory pension insurance based on individual capitalized savings (Pillar II) paid into mandatory pension funds at the option of the insured, and the salary contribution is compulsory health insurance which is paid to the Croatian Health Insurance Institute. Receipts on the basis of self-employment are considered all receipts that the employer gives in kind or in cash to the employee on the basis of employment, in accordance with the regulations governing employment.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:206643
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2020-11-23 13:52:19